一直以为要分2级：合并过的大格子，大格子包含的基本格子
原来它的Selection.Cells是不分是不是合并过的


Sub cai2()

For Each vcell In Selection.Cells
vcell.UnMerge
Next vcell


s = ""
For Each vcell In Selection.Cells
If vcell.FormulaR1C1 = "" Then
vcell.FormulaR1C1 = s
Else
s = vcell.FormulaR1C1
End If
Next vcell


End Sub